节点文献
高职院校核算系级教育成本的必要性
The necessity of department cost calculation in vocational colleges
【摘要】 教育成本管理是高职院校管理工作的重要内容,对高职院校的建设、发展和提高办学效益起着举足轻重的作用。随着高职院校办学规模的扩大和校系两级管理模式的推行,对高职院校系级教育成本进行核算是必要的。系级教育成本的核算可以为制定合理的专业收费标准提供依据,可以增强系级成本控制意识,为学校合理分配教育资源提供依据,同时也可以为整个学校的成本核算提供资料,为降低教育总成本打好基础。
【Abstract】 The management of education cost,which is one of the important parts in managing vocational colleges,plays a significant role in college development and education improvement.As colleges are extending and the mode of the two-level management,between institute and department,is pushing forward,it is necessary for a department to calculate its education cost.Department cost calculation can offer some datum for setting a sound standard of tuition fee,enhance the consciousness of cost control,and provide the institute basal datum for a reasonable allocation of educational resources,and also for the whole educational cost calculation.This calculation lays a good foundation for reducing the total education cost.
【Key words】 technical college; two-level management between institute and department; education cost;
- 【文献出处】 十堰职业技术学院学报 ,Journal of Shiyan Technical Institute , 编辑部邮箱 ,2006年02期
- 【分类号】G718.5
- 【被引频次】4
- 【下载频次】37